Readers' forum: MTD or bust?

I understand that a business with a taxable turnover above the £85 000 VAT registration threshold on 1 April 2019 must follow the Making Tax Digital (MTD) rules and I also understand broadly speaking what is included within ‘taxable turnover’. What I am not sure about is how one measures the turnover as at 1 April 2019 in my particular situation.

My business is on the decline as I approach retirement in a few years’ time and looking forward (as at 1 April 2019) my anticipated annual turnover is likely to be well below £85 000. That said my turnover for the year ended 31 March 2019 was well excess of £85 000. My next return is due for the quarter to 31 May 2019 for which the turnover will be less than £10 000  but I hope to reach a total turnover of £75 000 for the year to 31 March 2020. I...